COURSE CURRICULUM

The accounting major requires students to complete a structured set of upper-division courses while maintaining minimum academic standards. All upper-level accounting courses must be passed with a grade of C- or higher. If a student fails to meet this requirement, the course will not count toward the degree. Students are advised to carefully plan their coursework, including taking AC 310 Intermediate Financial Accounting I before enrolling in AC 361 Cost Analysis Planning and Control, as this sequence helps build foundational knowledge.The core upper-division accounting requirements consist of six courses: AC 310, AC 311 Intermediate Financial Accounting II, AC 361 Cost Analysis Planning and Control, AC 371 Introduction to Taxation, AC 389 Accounting Information Systems, and AC 432 Introduction to Audit and Assurance Services. Each course carries 3 credit hours, making a total of 18 credit hours for the major requirements. It is important to note that AC 351 Managerial Accounting Decisions and AC 352 Corporate Financial Reporting cannot be counted toward the accounting major.A strict policy applies to upper-level coursework: no 300- or 400-level accounting courses taken at other institutions can be transferred to fulfill degree requirements. These courses are considered unique to the program. Additionally, enrollment in most undergraduate accounting courses requires admission to the Culverhouse School of Accountancy or approval from the program director.Students interested in advancing their studies or preparing for the CPA exam are encouraged to pursue the Professional Accounting concentration. This concentration requires a minimum GPA of 2.0 and is limited to accounting majors. It includes two required courses, AC 456 Government and Nonprofit Accounting and AC 471 Taxation – Transactions and Organizations, along with one elective such as an internship or finance-related course. The concentration adds 9 credit hours and is specifically designed to prepare students for graduate programs like the Master of Accountancy or Master of Tax Accounting.